A magnetic logic element comprises a magnetic logic element cell having; a first
and second magnetic parts; a MR intermediate part provided between the first and
second magnetic parts. The magnetic logic element further includes a magnetization
controlling part that controls a relation of directions of magnetizations of the
first and second magnetic parts in accordance with a combination of a first binary
input data and a second binary input data. A binary output data can be read by
detecting a magnetoresistance effect of the first and second magnetic parts through
the MR intermediate part.